Results 251 to 260 of about 5,322 (297)

Housing and Tax-Deferred Retirement Accounts

2016
Assets in tax-deferred retirement accounts (TDA) and housing are two major components of household portfolios. In this paper, we develop a life-cycle model to examine the interaction between households’ use of TDA and their housing decisions. The model generates life-cycle patterns of home ownership and the composition of net worth that are broadly ...
Ho, Anson T. Y., Zhou, Jie
openaire   +2 more sources

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting and Finance
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Jeffrey Gramlich, M Kathleen Harris
exaly   +2 more sources

The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management

Summa : Journal of Accounting and Tax
The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food ...
null Nuriah Isthifaiyyah, Hedi Pandowo Pandowo, Dian Kusumaningrum   +2 more
openaire   +1 more source

THE EFFECT OF TAX PLANNING, DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE, AND EARNING POWER ON EARNINGS MANAGEMENT

Proceedings of Economics Business Innovation & Creativity
The purpose of this study is to examine how earnings management is significantly impacted by tax planning, deferred tax assets, deferred tax expenses, and earning power. The yearly financial reports of the transportation and logistics industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were examined in order to conduct this study ...
Febiyanto, Luthfan, Kusumaningsih , Ani
openaire   +2 more sources

On the Relation of Deferred Taxes and Tax Cash Flow

SSRN Electronic Journal, 2011
Using panel data over 16 years of observations, this study investigates whether deferred tax information serves its main purpose – informing about future tax cash flow. The results show that deferred taxes in fact have short-term cash flow implications. Yet, the estimated magnitude of these implied cash flows is rather small.
openaire   +1 more source

Tax-Deferred Retirement Saving

The Journal of Wealth Management, 2006
The authors first observe that both the widespread popularity of saving in tax-deferred retirement vehicles such as IRAs, Keogh plans, and 401(k) programs and the magnitude of the dollar flows into such saving are almost prima facie evidence that at the margin they provide significant gains over saving in traditional taxable accounts, at least for ...
W. Cris Lewis, Frank N Caliendo
openaire   +1 more source

The Aggregation and Valuation of Deferred Taxes

Review of Accounting Studies, 2001
This paper clarifies some of the conflicting arguments about the value relevance of deferred taxes. We address two questions. First, does accounting aggregation hold, or in other words, are deferred tax expense and liability balances valued the same as operating earnings and asset balances, respectively?
Eli Amir, Michael Kirschenheiter, Kristen Willard   +2 more
openaire   +1 more source

On the nature of deferred income taxes*

Contemporary Accounting Research, 1989
Abstract. The topic of deferred income taxes has generated considerable controversy. This paper observes that much of this controversy centers on the contingent nature of income taxes. It reviews the similarity between the firm's income tax liabilities and a European call option written on the firm's pretax value. From this perspective, deferred taxes
openaire   +1 more source

DEFERRED INCOME TAX LIABILITY.

The Accounting Review, 1958
Abstract When the income tax treatment of any sort of income or expense differs from conventional accounting, problems of various types arise. The more complex the situation, the harder the teaching job involved. A case in point is the matter of accounting for deferred income tax liability resulting from accelerated amortization of ...
openaire   +1 more source

DEFERRED TAX CREDITS ARE LIABILITIES.

The Accounting Review, 1959
Abstract A corporation's taxable income is seldom the same as its reported income before taxes. The calculation of taxable income is only a step in the calculation of a tax assessment and the assessment of taxes involves political, economic, and administrative considerations, which are not relevant to the calculation of income in ...
openaire   +1 more source